n Without Prejudice - A regional investment fund regime : tax

Volume 10, Issue 7
  • ISSN : 1681-178X



In May this year the South African Revenue Services (SARS) published the Draft Taxation Laws Amendment Bill, 2010 for public comment. One of the proposed amendments to the Income Tax Act (58 of 1962) is the introduction, with effect from January 1 2011, of a regional investment fund regime. By doing so, SARS is hoping to raise South Africa's profile as a preferred jurisdiction for regional investment management. This is a welcomed and progressive development.

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